This study was conducted to utilize oyster mushroom in making cookies. Specifically, it aimed to determine the level of acceptability and significant difference of oyster mushroom cookies in varying concentrations of oyster mushroom. Through Completely Randomized Research design, three treatments were used: Tl (50 grams of dehydrated oyster mushroom); T2 (75 grams of dehydrated oyster mushroom); and T3 (100 grams of dehydrated oyster mushroom). The treatments were evaluated in terms of five (5) sensory parameters namely appearance, taste, flavor, texture, and overall acceptability. The collected data were subjected to a descriptive statistical treatment using the measure of central tendency, analysis of variance (ANOVA). Results revealed a very high acceptability on the utilization of dehydrated oyster mushroom in making cookies.No significant difference was detected among the three treatment at 0.05 level of acceptabiliy. As such, the utilization of 50-100 grams of dehydrated oyster mushroom is recommended for commercialization.